Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Chennai · 01 Nov 2024
    Chennai ITAT Invalidates Section 153C Notice for AY 2012-13: Clarity on Incriminating Material Requirement and Receipt Date

    KSJ Infrastructure Pvt. Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34563 (ITAT-CHENNAI) · Sections 153, 153C

  2. ITAT Bangalore · 01 Nov 2024
    Bangalore ITAT Declares Penalty Imposition under Section 270A Invalid: Revenue Fails to Prove Under-reporting or Mis-reporting of Income

    IIFL Samasta Finance Limited Vs DCIT

    (2024) TaxCorp(LJ) 34562 (ITAT-BANGALORE)

  3. Kerala High Court · 04 Oct 2024
    Kerala HC Upholds Right of Assessees to File Applications for Settlement Under Section 245C Before Finance Act, 2021 Changes

    New Hope Foundation Vs Union of India

    (2024) TaxCorp(LJ) 34561 (HC-KERALA)

  4. Supreme Court · 04 Oct 2024
    Supreme Court Upholds the Mandatory Filing of Revised Returns, Restricting Assessing Officer's Authority

    M/s Shriram Investments Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34560 (SC)

  5. ITAT Mumbai · 01 Nov 2024
    ITAT Special Bench Rules on Capital Gains Tax: Long-Term Assets Taxed at 20% Rate under Section 112

    SKF India Limited Vs DCIT

    (2024) TaxCorp(LJ) 34559 (ITAT-MUMBAI)

  6. ITAT Mumbai · 03 Oct 2024
    Maharashtra Airports Development Co. Declared as State Entity: ITAT Exempts Interest Income from Taxation

    Maharashtra Airport Development Co. Ltd Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34558 (ITAT-MUMBAI)

  7. Supreme Court · 03 Oct 2024
    Supreme Court Upholds TOLA's Applicability to Income Tax Reassessment Notices

    Rajeev Bansal Vs Union of India & Ors.

    (2024) TaxCorp(LJ) 34557 (SC)

  8. ITAT Mumbai · 01 Oct 2024
    Mumbai ITAT Rules Assessment Order Invalid Due to Lack of Timely Digital Signature

    Bennett Coleman & Co Ltd Vs National Faceless Assessment Centre

    (2024) TaxCorp(LJ) 34556 (ITAT-MUMBAI)

  9. ITAT Ahmedabad · 04 Nov 2024
    Abolishing Revenue's Claim: ITAT Upholds Expenditure as Deductible for Business Operations

    Montecarlo Construction Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34555 (ITAT-AHMEDABAD) · Section 37

  10. Bombay High Court · 04 Nov 2024
    Bombay High Court Upholds Assessee’s Rights, Overturns Commissioner’s Rejection of Revision Application

    Bahar Infocons Pvt. Ltd Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34554 (HC-BOMBAY)

  11. Supreme Court · 30 Sep 2024
    Supreme Court Disposes Hundreds of Tax Cases due to CBDT’s Low Tax Effect Circular

    GBL Power Limited Vs The Commissioner of Income Tax-5

    (2024) TaxCorp(LJ) 34553 (SC)

  12. Supreme Court · 30 Sep 2024
    Supreme Court Directs Immediate Withdrawal of Excess Surcharge; Addresses Systematic Errors in Revenue Calculations

    Sunil Bakht Vs Asst. Director of Income Tax

    (2024) TaxCorp(LJ) 34552 (SC)

  13. Gauhati High Court · 28 Sep 2024
    Gauhati High Court Overturns ITAT Ruling on Section 14A Disallowance of Exempt Income, Upholding Legislative Intent

    Williamson Financial Services Limited Vs CIT

    (2024) TaxCorp(LJ) 34551 (HC-GAUHATI) · Section 14A

  14. Karnataka High Court · 28 Sep 2024
    Karnataka High Court Upholds ITAT Ruling, Finds No Substantial Question of Law Regarding Business Loss from Sale of Shares

    Jupiter Enterainment Ventures (P) Ltd Vs PR. Commissioner of Income Tax-4

    (2024) TaxCorp(LJ) 34550 (HC-KARNATKATA)

  15. Chhattisgarh High Court · 28 Sep 2024
    Chhattisgarh HC Upholds State University's Appeal, Overturns CIT(E) Rejection of Registration Under Section 10(23C)

    Shaheed Nand Kumar Patel Vishwavidyalaya Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34549 (HC-CHHATTISGARH)

  16. ITAT Mumbai · 04 Nov 2024
    Mumbai ITAT Denies Depreciation Claim on Toll Road, Affirms Ownership Precondition

    Hazaribagh Ranchi Expressway Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34548 (ITAT-MUMBAI) · Section 32

  17. ITAT Delhi · 27 Sep 2024
    SAFEMA Tribunal Upholds Seizure of Rs 3 Crores Cash from Bikki Kumar Singh, Denies Appeal as Beneficial Owner

    Rahul Shah Vs The Initiating Officer

    (2024) TaxCorp(LJ) 34547 (ITAT-DELHI)

  18. Supreme Court · 27 Sep 2024
    Supreme Court Upholds Finality in Tax Dispute: Revenue's Special Leave Petition Dismissed

    Net App BV Vs CIT

    (2024) TaxCorp(LJ) 34546 (SC)

  19. Delhi High Court · 27 Sep 2024
    Delhi HC Renders Judgment on Assessment Proceedings Post-Merger, Upholds Maruti Suzuki Rationale

    International Hospital Limited Vs DCIT

    (2024) TaxCorp(LJ) 34545 (HC-DELHI) · Section 292B

  20. Delhi High Court · 26 Sep 2024
    Delhi HC Clarifies Limitations on Re-assessment Powers, Emphasizing Importance of Timeliness in Tax Proceedings

    ARN Infrastructures India Limited Vs ACIT

    (2024) TaxCorp(LJ) 34544 (HC-DELHI)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.